BTF5520

Taxation of companies and shareholders

(BUS)

Associate Professor Stephen Barkoczy

12 points + 3 hours per week + Caulfield

Synopsis: An analysis of the law relating to the taxation of companies and shareholders, taxation of dividends, imputation, losses, international aspects.

Assessment: Research assignment (5000-7000 words): 50% + Examination (open-book 3 hours): 50%